Local Government Taxation in the Philippines

• Local Government Taxation in the Philippines is based on Republic Act 7160, otherwise known as Local Government Code of 1991 which was signed into law on 10 October 1991 and took effect on 1 January 1992.

Power to Create Sources of Revenue (Sec. 129)
• Each local government unit (LGU) has the power to create its own sources of revenue and to levy taxes, fees, and charges • The grant of power to create sources of revenue is consistent with the basic policy of local autonomy • The taxes, fees and charges shall accrue exclusively to the LGUs

Sec. 133 - Common Limitations on the Taxing Powers of Local Government Units
a. Income tax, except when levied on banks and other financial institutions; b. Documentary stamp tax; c. Taxes on estates, inheritance, gifts, legacies and other acquisitions mortis causa, except as otherwise provided herein; d. Customs duties, registration fees of vessel and wharfage on wharves, tonnage dues , and all other kinds of customs fees, charges and dues except wharfage on wharves constructed and maintained by the local government unit concerned;

e. Taxes, fees and charges and other impositions upon goods carried into or out of, or passing through, the territorial jurisdictions of local government units in the guise of charges for wharfage, tools for bridges or otherwise, or other taxes, fees and charges in any form whatsoever upon such goods or merchandise; f. Taxes, fees and charges on agricultural and aquatic products when sold by marginal farmers or fisherman.

g. Taxes on business enterprises certified to by the Board of Investments as pioneer or nonpioneer for a period of six (6) and four (4) years, respectively from the date of registration. h. Excise taxes on articles enumerated under the National Internal Revenue Code, as amended, and taxes, fees or charges on petroleum product i. Percentage or value-added tax (VAT) on sales, barters or exchanges or similar transactions on goods or services except as otherwise provided herein;

its agencies and instrumentalities. Taxes. m. 6938) otherwise known as the “cooperative code of the Philippines” respectively. fees and charges. except as otherwise provided herein. land or water.j. . Taxes on premiums paid by way of reinsurance or retrocession l. 6810 and Republic Act Numbered Sixty-nine hundred thirty eight (R. fees and other charges on Philippine products actually exported. and Local Government Units. k. Taxes. No. Taxes. fees or charges of any kinds on the National Government.A.A. Taxes on the gross receipts of transportation of passengers of freight by hire and common carriers by air. Taxes . n. No. except as provided in this code. and o. except tricycles. fees and charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof. on Countryside and Barangay Business Enterprises and cooperative duly registered under R.

) GENERAL FUND – USED TO ACCOUNT FOR SUCH MONIES AND RESOURCES AS MAY BE RECEIVED BY AND DISBURSED FROM THE LOCAL TREASURY.1. 2. AGENT OR ADMINISTRATORR. AND BARANGAYS IN THE PROCEEDS OF THE ADDITIONAL TAX ON REAL PROPERTY. CITIES .) TRUST FUND – SHALL CONSIST OF PRIVATE AND PUBLIC MONIES WHICH HAVE OFFICIALLY COME INTO THE POSSESSION OF THE LGU OR OF A LOCAL GOVERNMENT OFFICAIL AS TRUSTEE. MUNICIPALITIES. .) SPECIAL EDUCATION FUND – SHALL CONSIST OF THE RESPECTIVE SHARES OF PROVINCES. 3. WHICH HAVE BEEN RECEIVED AS A GUARANTY FOR FULFILLMENT OF SOME OBLIAGATION.

EXTERNAL SOURCES a) Internal Revenue Allotment b) National Aids c) National Wealth III. BORROWINGS .SOURCES OF INCOME FOR LOCAL GOVERNMENT UNITS I. LOCAL SOURCES a) Real Property Taxes b) Business Taxes c) Non-tax Revenues II.

15% 40% 40% . City 70% Barangay 30% Formula in Computing Real Property Tax FMV x AL = AV AV x Rate = RPT Assessment level Residential Where : Commercial FMV = Fair Market Industrial Value Machinery AL = Assessment Level Commercial AV = Assessed Value Industrial LGC 20% 50% 50% 80% 70% 50% Q.at rate not exceeding 2% of the assessed value of real property. Province 35% Municipality 40% Barangay 25% B. City or Municipality within Metropolitan Manila Area . A.REAL PROPERTY TAX The province or city or municipality within the Metropolitan Manila area shall fix a uniform rate of basic real property tax.at rate not exceeding 1% of the assessed value of the real property.C. Province .

Real Property for Assessment Purpose Classes 1) Residential 2) Agricultural 3) Commercial 4) Industrial 5) Mineral 6) Timberland Types 1. Machineries • Revenues Taxes . Business and other taxes • Receipts Fees – imposed on the exercise of regulatory powers Charges – cost recovery impositions for services delivered or use of facilities Local Business Taxes . Property taxes 2.enforced contribution Kinds: 1.REAL PROPERTY TAX Special Levy on Real Property for Special Educational Fund A. Manila area may levy an annual tax on idle lands at the rate not exceeding 5% of the assessed value of the property in addition to the basic real property tax. province or city or a municipality within the Metropolitan Manila area may levy and collect an annual tax of 1% on the assessed value of real property in addition to the basic real property tax. Building 3. Additional ad Valorem Tax on Idle Lands B. Land 2.

or Van of Manufacturers or Producers.TAXING POWERS OF LOCAL GOVERNMENT UNITS BUSINESS TAXES PROVINCES . Certain Products .00 annually 6) Amusement Tax .at rate not exceeding P 500. Gravel and Other Resources . . Dealers.00 annually.at rate not more than 50% of 1% of total consideration 2) Franchise Tax .at rate not more than P 300.at rate not more than 10% of fair market value 4) Tax on Business of Printing and Publication -at rate not exceeding 50% of 1% 5) Professional Tax . Wholesalers of.They may collect taxes. or Retailers in.at rate not more than 30% of gross receipts from admission fees 7) Annual fixed Tax for every Delivery Truck.at rate not exceeding 50% of 1 % of the gross receipts for the preceding calendar year 3) Tax on Sand. fees and charges on: 1) Tax on Transfer of Real Property Ownership .

) On any business.) Retailers -at rate with gross sales or receipts for the preceding calendar year or P 400. 1.) Banks and other financial Institution – at rate not exceeding 50% of 1% on the gross receipts of the preceding calendar year derived from interest.00 annually. fees and charges not otherwise levied by provinces. commissions and discounts from lending activities.000 1% per annum TAXING POWERS OF LOCAL GOVERNMENT UNITS 5.) Manufacturer . 6.at rate not exceeding 37 1/2 % of 1% of gross sales or receipts for the preceding calendar year. Wholesalers or Retailers of essential commodities . 3. 7.at rate not exceeding 1/2 of the rate prescribed under letters A. Manufacturers.MUNICIPALITIES . and D.They may collect taxes. not otherwise specified – at rate not exceeding 2% of gross sales or receipts of the preceding calendar year. 4. .) Contractors – at rate not exceeding 50% of 1% on the gross sales or receipts for the preceding calendar year.000 or less 2% per annum More than P 400.) On Exporters.) Wholesalers .) Peddlers – at rate not exceeding P 50. 8.at rate not exceeding 50% of 1 % of gross sales or receipts for the preceding calendar year. 2. B.

reasonable fees and charges. 3) Barangay Clearance . Barangay Taxing Power IV. 4) Other Fees and Charges .on stores or retailers with gross sales or receipts of the preceding calendar year of P 50. Real Property Tax (RPT) III. Internal Revenue Allotment (IRA) II. BARANGAY . •BARANGAY INCOME SOURCES I.no city or municipality may issue any license or permit unless a clearance is first obtained from the barangay at reasonable rate.They may levy taxes.000 or less in the case of municipalities.they may collect reasonable fees or charges for services rendered. fees and charges which shall exclusively accrue to them.TAXING POWERS OF LOCAL GOVERNMENT UNITS CITIES .They may levy taxes. fees and charges which the province or municipalities may impose and may exceed the maximum rates allowed for provinces or municipalities by not more than 50% except the rates for professional and amusement taxes.000 or less in the case of cities and P 30. Community Tax . 2) Service Fees and Charges . 1) Taxes .

SHARES OF LOCAL GOVERNMENT UNITS IN THE PROCEEDS OF NATIONAL TAXES A.Local government units shall have a share in the national internal revenue taxes based on the collection of the third fiscal year preceding the current fiscal year at 40% allocated in the following manner. city and municipality shall be determined on the bases of the following formula. INTERNAL REVENUE ALLOTMENT . a) Population b) Land Area c) Equal Sharing 50% 25% 25% . 1) Provinces 2) Cities 3) Municipalities 4) Barangays 23% 23% 34% 20% The share of each province.

SHARES OF LGU IN THE PROCEEDS OF NATIONAL WEALTH .Local government units shall have an equitable share in the proceeds derived from the utilization and development areas at 40% of the gross collection derived by the national government from the preceding year from mining taxes.B. royalties. forestry and fishery charges in addition to the internal revenue allotment. .

barter or any mode of transfer of ownership or title of real property • Tax rate: not to exceed Tax Base Provinces Fair market value. 50% of 1% or total consideration whichever is higher Cities 75% of 1% Tax on Transfer of Real Property • payment must be made within 60 days from date of execution of deed or from date of owner’s death • proceeds not shared • exemption: disposition of real property under CARP (Republic Act No.Tax on Transfer of Real Property • Tax subject: sale. 6657) . donation.

corporation. cards. posters. handbills. and printed materials of similar nature • Tax rate: not to exceed Tax Base Provinces Cities Gross receipts 50% of 1% 75% of 1% Capital investment For start-ups 1/20 of 1% 3/40 of 1% Tax on Business of Printing and/or Publication • Capital Investment The capital which a person employs in any undertaking. or which he contributes to the capital of a partnership. receipts. leaflets. pamphlets. • proceeds not shared • exemptions: receipts from printing and/or publishing of books and reading materials prescribed by DECS as text and references . or any other judicial entity or association in a particular taxing jurisdiction. certificates.Tax on Business of Printing and/or Publication • Tax subject: printing and/or publication of books.

Franchise Tax • Franchise Right or privilege.u ps 1/20 of 1% 3/40 of 1% Franchise Tax •proceed not shared •exemption: holders of certificates of public convenience for operation of public utility vehicle . under government . affected with public interest conferred upon private person or corporation.imposed terms and conditions in interest of public welfare. security and safety • Tax rate: not to exceed Tax Base Provinces Cities Gross receipts 50% of 1% 75% of 1% Capital investment For start.

Globe. Smart. excluding the territorial limits of any city located therein.BLGF Opinion dated 06 February 2003 • The province should impose the tax on business enjoying a franchise within its territorial jurisdiction. FRANCHISE TAX • Meralco. Manila Water Maynilad and PLDT are subject to franchise tax on the receipts derived within the LGU .

gravel and other quarry resources • Tax subject: extraction of ordinary stones. Etc. sand.Tax on sand. gravel. No. from public lands or beds of public waters within LGU • Tax rate: not to exceed Tax Base Fair market value Of extract at site Provinces 10% Cities 15% Tax on sand. earth. 426): • Provinces province component city/municipality barangay • Cities highly urbanized city barangay 30% 30% 40% 60% 40% .D. 10 of P. gravel and other quarry resources • proceeds shared (Sec.

The imposition. examination in the exercise of their profession. .maximum of Php 300/ profession Cities. however. shall be denominated as fee not tax.Tax on Professionals • Tax subject: persons engaged in the practice of profession requiring government exams • Tax rate: Provinces. or principal office is located • proceeds not shared • exemption: practice of profession exclusively as government employee BLGF Opinion dated 29 April 2003 • The municipality is authorized to impose reasonable fees and charges on professionals which do not require govt.maximum of Php 300/ profession • Payment: on or before January 31 in the province/city where practice is done.

recitals. dramas. collected and remitted by proprietors. flower shows.Amusement Tax • Tax subject: patrons of shows and entertainment activities. concerts. painting and art exhibition. no tax” Amusement Tax • proceeds shared: 50-50 between province and municipality • exemptions: operas. musical and literary presentations except rock and similar concerts .not to exceed 30% of paid admission fees • “no admission fee. Cities. lessees and operators • Tax rate: Provinces-not to exceed 30% of paid admission fees.

producers. proceeds not shared • potential source of avoiding payment of other business taxes. when vehicle used as sales outlet Computation of Business-related Taxes • Exclusions to gross sales/receipts 1. Discounts. Value-added tax . Excise tax 4. vans or any motor vehicle used by manufacturers.Php 750/vehicle • collected with other business taxes .Php 500/vehicle City . Sales return 3. at the time of sales. if determinable 2.Annual fixed tax on delivery trucks and vans • Tax subject: trucks. dealers or retailers within LGU territory • Tax rate: maximum of Province . wholesalers.

Determine tax due . Classify the business Step 2. such municipalities or cities should classify PCPPI for business tax purposes as a manufacturer. or contractor. . not as a wholesaler. dealer. (PCPPI) maintains sales offices and warehouse in certain municipalities or cities for purposes of selling to retailers. distributor.locate tax due on tax schedule then compute • Tax due= tax base x tax rate +/penalty/discount BLGF Opinion dated 05 August 2002 • Where Pepsi-Cola Products Phils. Determine gross receipts Step 3. Inc. wholesalers and distributors the softdrinks products it manufacture.Computation of Businessrelated Taxes • Three-step process Step 1.

BLGF Opinion dated 27 November 2002 • Bistro Americano (Q. .BLGF Opinion dated 26 September 2002 • The tax on contractors is NOT imposed on the project itself but on the business of constructing the project.) Corporation as restaurant operators and caterers shall be subject to the business tax pursuant to Section 143(h) of the LGC (others).C. irrespective of whether those are exempt from the real property taxes.

193. Business entity. tax exemptions or incentives granted to.profit hospitals and educational institutions 4. including government . association or cooperatives registered under R.A.o wned or controlled corporations are hereby withdrawn upon the effectivity of this Code except: • 1.A. Printer and/or publisher of books and other reading materials prescribed by DECS . whether natural or judicial. Non .s t ock non . Business enterprises certified by BOI as pioneer or non . 6810 6. 6938 3. No. or presently enjoyed by all persons. No. Withdrawal of Tax Exemption Privileges • Unless otherwise provided in this Code. Local water districts 2. Cooperatives registered under R.p oneer i 5.Sec.

Administrative Procedures Requirements for Existing Business •Mayor’s Permit must be renewed within January 1-20 of every year •Renewal of existing business permit is not automatic .

or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the local treasurer. or charge. or from the date the taxpayer is entitled to a refund or credit. No case or proceeding shall be entertained in any court after the expiration of two(2) years from the date of the payment of such tax.Sec. . 191. 196 Claim for Refund of Tax Credit No case or proceeding shall be maintained in any court for the recovery of any tax. Sec. fee. but in no case shall such adjustment exceed ten (10) percent of the rates fixed under this code. Authority of Local Government Units to adjust Rates of Taxes. fee. • Local government shall have the authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years.

RELATED OR COMBINED BUSINESS (a) The conduct or operation of two or more related businesses provided in Article 232 of this Rule by any one person. natural or juridical.ART. shall require the issuance of a separate permit or license to each business (b) If a person conducts or operates two (2) or more related businesses which are subject to the same rate of imposition. . 242 . the tax shall be computed on the basis of the combined total gross sales or receipts of the said two (2) or more related businesses.

In cases where 2 or more factories. the 70% sales allocation shall be prorated among the localities. project office. plant or plantation is located. • . the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. SITUS OF THE TAX • • • Taxable 100% where the sale is made or effected 30% of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located. however. plants or plantation located in different localities.(c) If. 70% of all sales recorded in the principal office shall be taxable by the city or municipality where the factory. the businesses operated by one person are governed by separate tax schedules or the rates of the taxes are different. project offices.

Assessment • Assessment is the inherent function of the local treasurer. • Securing/applying business permit is under the Office of the City Mayor. . • Acceptance of payment is again a function of the Treasurer’s Office. • EDP for Billing functions. Community Tax • Should be paid in the place of residence of the individual or in the place where the principal office of the juridical entity is located. • Branches are not required to secure community tax.

Retailer • Car dealers should not be classified as wholesalers/dealers simply because they are commonly known as car dealers. • They should be classified as retailers since they sell directly to end-user or customers. .Manufacturers • Manufacturers sales office which distributes its product should also be classified as manufacturers and taxable as such and not as distributor/wholesaler/retailer.

Real Estate Dealers • Real Estate dealers/developers/lessors are subject to the 70-30 allocation of sales. • Project office or location of the real estate is subject to 70% of gross sales. • Principal office – 30% of gross sales. . • Income derived from non-members who use or rent the facilities are subject to business taxes. Non Stock Corporation • Only hospitals and educational institutions are exempt from paying business tax. • Required to pay regulatory fees and charges. Non Profit.

Retirement of Business • Should be retired on or before the 20th day of January. • Sales realized from January up to the time of retirement should likewise be paid. • Should pay for the entire year after January 20.30% . Security Agency • Security agency are subject to business tax as contractor and subject to situs of tax at 70% .

Only main contractors are liable to pay the tax. • Main or Principal office are subject to 30%.• Canteens and bookstore operated by the school are exempted from the payment of business tax. • Income derived from abroad are not taxable. • Concessionaires operating canteen and bookstores are subject to business taxes. • Sub-contractors are not subject to contractors tax. Tantamount to double taxation if collected from sub-contractors. Contractors . Educational Institutions • Contractors doing business in an LGU are subject to business tax at 70%.

Municipal or Barangay Treasurer or their duly authorized representatives. Liquefied Petroleum Products LPG is not subject to local tax.Examination of Books of Accounts • Function of the Provincial. said LPG business shall still be liable to pay the Mayor’s permit and other regulatory fees or service charges. City. However. • Books of Accounts and records of business establishments could only be examined for a maximum period of 5 years. .

2006 . Before the EPIRA Law (1997-2001) Gross receipts less: NPC Basic Power Cost Allowance for system loss Reinvestment fund Amortization Cost BLGF Ruling Dated May 12.RE-EXPORTATION Re-exportation of finished product should not be classified as exporter or local/domestic sale but should be classified as rendering service ”contractor” FRANCHISE TAX ON ELECTRIC COOPERATIVE Electric cooperative shall be subject to or liable to the payment of franchise tax imposed by the province or city. Base on the Ordinance approved by the province or city.

• Closure of business establishments by the office of the mayor. • Judicial Action • Filing of Tax evasion case .Upon the effectivity of the EPIRA Law (2002) Gross receipts less: NPC Charges TransCo charges Reinvestment fund Universal Charges Remedies for Collection of Taxes • Civil Remedies • Administrative Remedies – thru distraint of goods or other personal properties.

17 Million residents occupying over 16.000 hectares of land area • Was known as the most financially distressed Local Government Unit in Metro Manila and probably nationwide in 2001 . Ph.D.VICTOR B. ENDRIGA. Quezon City Treasurer QUEZON CITY • Former Capital of the Philippines • Largest City in Metro Manila in terms of population and land area with 2.

BIR. Phil Health.25 billion left by previous administration with the Land Bank of the Philippines 1. Meralco etc.THE FINANCIAL RECOVERY OF QUEZON CITY • Cash Balance in the General Fund of Quezon City was negative P10. Auction Sale of real property instead of Tax Amnesty every quarter. • Bank Loan of P1. including GSIS. 2001 • Inherited claims for payment amounting to P1. .4 billion.35 million when Mayor Belmonte assumed office on July 1.

) Prepared at least 20 delinquency letters per day per employee assigned in the Real Estate Division. . 4.PERIOD OF DELINQUENCY TO BE INCLUDED IN THE AUCTION SALE 1. For residential – 5 years 2. For machineries – 3 years This is an internal rule promulgated by the auction committee 2. For commercial and industrial – 3 years 3.) Computerization of systems and processes.) Reassignment of permanent employees to avoid familiarization with Taxpayer. 3.

11. 9.) Increased the discount given to Real Property Taxpayers paying annually from 10% to 20%. Lung Center. 6. Kidney Center and MWSS. and from 5% to 10% for those paying promptly quarterly. such as Heart Center.) Hired an independent and private encoding company to encode all RPT payment records and Tax Declarations.) Constructed the taxpayers assessment and payment lounges (free Coffee & Ice Tea).7 Billion Pesos. .) Conducted Auction Sale of Government Owned and Controlled Corp.) Issued new Official Receipts with security features to identify and curb the proliferation of fake receipts.) Automatically Generated and issued Computerized Delinquency Letters amounting to P10. 10.5. 8.) Recognized the 10 outstanding Taxpayers for Business and Real Property. 7.

) Allowed staggered payment of Delinquent Real Property Taxes upon payment of a minimum of 30% down and the balance payable within 6 months. 16.) Posted 300 Billboards in major thoroughfares informing the date of the Auction Sale and the increased discount from 10% to 20%.) Filed anti-graft cases with the office of the Ombudsman against employees issuing fake RPT Receipts.) Declared Tax Amnesty on Machinery and Equipment from Oct. 13.) Created a special Task Force on Machinery composed of representatives from the Treasury. .12. 15. to Dec. that resulted to the dismissal of 6 employees. if RP Tax is paid annually. 2002. 14. Assessor’s and Engineering Departments to conduct physical inventories of all machinery and equipment which failed to avail of the Tax Amnesty.

. for issuance of a new tax declaration. 18.) Instruct the City Engineer to forward to the City Assessor all application for mechanical permit for issuance of a new tax declaration on machineries.) Implemented the Geographic Information System (GIS) for future tax mapping of Real Property. 19.) Instruct the Building Official to forward to the City Assessor the building / occupancy permit. 20.17.with that appearing in the financial statements.) Verified the total value of machinery as appearing in the Tax Declaration issued by the Assessor’s Office and counter checked this . stating the total value of the construction cost.

Parcels with No Tax Declaration Record .

Undeclared Buildings Map .

payment history can be displayed and delinquent tax payers can be easily identified. .Misclassification of Land Use All Tax Payments records Analysis By pointing and clicking to a parcel.

2. for comparison against declared gross receipts for 2006 before renewing their Mayor’s Permit for 2007.00 to submit BIR stamped 2005 financial statements and records of monthly payments of VAT and NON-VAT for the year 2006.) Utilized the presumptive income level approach (implementing a schedule of minimum gross) to make gross tax declarations more realistic and current.) Required taxpayers with gross receipts of over P500. .1.000.

3.) Alignment of Business Taxes with Metro Manila Rates 4.) Revenue target setting . 9.) Census and listing of tax payers. 8. 7.) Consultation and Dialogue with the Business Sector particularly QCCCI 5.) SEC / BIR gross-sales data versus declared gross sales with LGU’s. 6.) Adequate and competent staffing.) Examinations of books of account and pertinent records by the Treasurer or his authorize representative.

especially corporations and other juridical entities. . 11. to present their Mayor’s Permit and proof of payment of Business Taxes before processing the Transfer Tax.) Required contractors to pay business tax prior to the release of the building. sellers.10. building.) Required dealers. excavation and occupancy permits. condominium units and the like. and developers of real estate. such as land.

) Identified establishments having decreased current declared gross receipts compared to previous years and examined their Books of Accounts for verification of actual sales.) Instructed the BPLO to conduct a door to door.) Instructed the City Accountant to deduct from the voucher the amount owing to the payment of Business Tax for contractors and suppliers doing business with the City. inspection and verification of all unlicensed establishments. street by street. . 14.12. 13.

and other official documents during renewal period. .) Employed the raffle system in the assignment of Letters of Authority to revenue examiners. 16.) Used (ink) color coding in signing the tax bills and stamp pad with my picture on it.15.

17. (Transfer Tax Records in 2001 revealed that 58% of those recorded in the LRA were fake receipts and only 42% were valid and legitimate.) Created a special team to compare Treasury records of Transfer Tax payments with those found in the Land Registration Authority.) Rewarded top collector revenue examiner with a free trip to Hong Kong and other incentives. 19.) .) Grounded a number of revenue examiners with low collection outputs every month. 18.

20.) Maintained a photo gallery of all permanent and casual employees with corresponding assignments.) Required advertising agency to pay contractors tax prior to the release of the billboard permit. for easier identification. . 21.

QUEZON CITY IS THE RICHEST CITY NOT ONLY IN METRO MANILA BUT IN THE ENTIRE COUNTRY AS WELL.) Update local business tax ordinances by 10% once every 5 years.2003. 23. AS AUTHENTICATED BY THE COMMISSION ON AUDIT.) Adjust existing fees and charges.2004 AND 2005 . BEATING MAKATI AND MANILA IN TERMS OF REVENUE COLLECTION FOR THE YEAR 2002.) Require payment of community tax on all transaction with LGU’s. 24.22.

FMV along EDSA
• • • • • Caloocan Quezon City Mandaluyong Makati Pasay P55,000 P 5,500 P12,000 P48,000 P25,000

The highest FMV in Quezon City is only P5,500

Report Collection for CY 2002 2001-2002 Nature of Collection 2001 2002
Real Estate Business Taxes Fees and Charges Transfer Tax Amusement Tax LOCAL SOURCES BIR Allotment MMDA Contribution Other Income GENERAL FUND Barangay Share RPT SEF Other Trusts GROSS COLLECTION 722,437,380 1,209,965,603 149,224,960 107,510,561 146,400,840 2,335,539,344 1,300,485,734 97,716,000 47,929,204 3,781,670,287 330,991,390.01 626,228,233 39,564,876 4,778,454,787 847.964,965 2,467,209,132 231,964,478 200,013,469 131,480,835 3,878,632,879 1,290,701,951 126,564,000 106,091,335 5,401,990,168 364,308,924 721,696,806 65,517,016 6,553,512,915

%
17.38 103.91 93.51 86.04 -10.19 66.07 -0.75 29.52 121.35 42.85 10.07 15.25 65.59 37.15

Report of Collection for CY 2005 as of January to December 31, 2006
2005 Real Estate Business Taxes Other Regulatory/Misc Fees Transfer Tax Amusement Tax Community Tax Other Income SUBTOTAL IRA IRA Contribution to MMDA GENERAL FUND Special Education Fund Bgy. Share Total City Collection Other Trusts GROSS COLLECTION 1,017,808,956 2,633,377,989 265,051,332 237,212,000 143,141,648 59,941,629 218,481,333 4,575,014,890 1,325,076,782 213,845,000 6,113,936,804 826,935,804 437,656,191 7,378,528,668 81,957,537 7,460,486,205 2006 1,337,428,919 2,899,388,991 352,074,538 235,725,565 131,262,836 66,833,390 526,562,216 5,549,276,458 1,295,641,743 252,528,000 7,097,446,201 1,038,674,677 550,756,457 8,686,877,336 143,021,796 8,829,899,133 Increase (decrease) 319,619,963 266,011,001 87,023,205 (1,486,434) (11,878,812) 6,891,761 308,080,882 974,261,568 (29,435,039) 38,683,000 983,509,529 211,738,872 113,100,266 1,308,348,668 61,064,258 1,369,412,927 % 31.40 10.01 32.83 (0.63) (8.30) 11.50 141.01 21.30 (2.22) 19.09 16.09 25.61 25.84 17.73 74.51 18.36

GENERAL FUND as of December 31, 2006
BUDGET 6,250,000,000

ACTUAL

7,097,446,201

SURPLUS

847,446,201

Top 10 in terms of highest total income generated for CY 2004 as compared to 2001 (NCR) CLASS RANK RANK 2004 2001
CITY QUEZON CITY MAKATI MANILA PASIG KALOOKAN MANDALUYONG PARANAQUE MUNTINLUPA PASAY VALENZUELA MUNICIPALITY SAN JUAN NAVOTAS PATEROS

S 1 S 1 1 1 1 1 1 1 1 1 3

1ST 2ND 3RD 4TH 5TH 6TH 7TH 8TH 9TH 10TH 1ST 2ND 3RD

6,496,282,210 6,247,252,757 6,029,451,082 2,969,849,218 1,681,228,300 1,601,355,056 1,590,065,300 1,250,547,925 1,246,598,000 1,1,73,179,686 519,580,000 276,671,818 72,952,324

3RD 1ST 2ND 4TH 6TH 7TH 5TH 8TH 9TH 10TH 2ND 3RD 4TH

4,276,721,410 5,122,321,279 4,422,171,694 2,220,682,718 1,493,125,921 1,165,955,784 1,533,439,002 1,087,802,228 1,075,895,000 872,868,370 430,370,000 292,835,782 62,188,114

FUNDS Funds Available Today

GEN. FUND

S.E.F.

TRUST FUND

TOTALS

83,216,459

107,266,365

154,191,123

345,001,948

Time Deposits

1,423,966,330

431,777,055

431,925,255

2,287,668,641

Cash on Hand & in Bank

1,512,560,010

539,043,420

586,444,378

2,638,047,810

Pasay City 9.159.418.053.611. Muntinlupa City 11. San Juan 16.634.770 1.126 337.2 2004 INCOME STATEMENT GENERAL FUND INCOME Tax revenues Real property tax Business tax Other tax Non-Tax Revenues Regulatory fees Service/User charges Economic Enterprise Other receipts Shares from national tax collection/Grants/Aids Loans and borrowings Inter-Local Transfers TOTAL INCOME QUEZON CITY 3.334.8 345.0 337.142.755.129.033.553.657.992.962 608.046.474.315 1.161.734.FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT UNITS COA REPORT / National Capital Region – CY 2002 Cities/Municipalities 1. Navotas 17.422.540 214.380.460 53.809 108.9 37877.816.2 318.0 434.541.303.900 5.482 96.2 838. Malabon City 15.220.908.950 190.493.405.536.0 533. Mandaluyong City 7.841.227.8 640.0 Grand Total 5.485.8 1.257.9 2.9 61.017.778 MAKATI 3.878 154.3 4.887.1 4.054 ------- 5.7 3.7 226.109.280 2. Valenzuela City 12.472.049.099. Caloocan City 6.116.3 External Sources 1.853 175.601.699.568.135.677. Manila City 4.033.794.3 840.122.429 161. La Pinas City 10.302.102 629.438.678.534.058.9 207.4 91.762.3 701.2 66.598.946.287.465.243.3 3.489.318.148.956.100.2 314.210.871.507.) Paranaque City 8.022.950.071.3 810.6 1.6 740.296.5 1.286.851 593.350.114.230 102.065.5 708.465. Taguig 14.984.748.866.4 381.3 1.027.0 23.753.052.206 40.7 306.7 116.1 388.363.990 1.1 403.795 .634 37.860 20.2 639.7 564.234.776.379.3 1.541.435.499.163.2 304.060.607.829.899.7 429.8 945.179.250. Marikina City 13.826.610.766.345.451.047.447.001 -------830.360. Pasig City 5.550 390.7 139.667 4.3 373.660 897.153.459.0 467.3 280.4 375.932.458.2 382.2 778. Pateros Internal Sources 3.218.339. Quezon City 2.830 281.163. Makati 3.926 178.310 213.611.0 289.392 1.596 45.930 ------------MANILA 3.258 2.

416.606.00 2.75 1.781.577.818.166.601.760.927.060.653.864.312.124.287.00 18.817.000.011.00 122.849.000.00 1.264.329.107.171.605.320.576.93 344.00 30.00 500.620.657.820.STATEMENT OF INCOME AND EXPENDITURES CY .096.00 1.00 5.54 60.438.462.84 72.286.00 0.351.42 519.082.63 431.352.15 29.945.864.903.686.500.00 0.706.489.Marikina City 11.28 2.00 269.979.422.166.00 .240.00 4.Mandaluyong City 8.00 26.83 TOTAL 37.000.00 87.118.391.376.828.342.119.00 0.548.098.601.140.676.054.156.Makati City 4.32 105.550.490.75 2.599.588.580.00 6.46 1.380.734.318.044.000.477.070.00 1.008.00 166.764.85 51.130.243.340.458.997.967.658.897.933.10 79.Taguig 13.499.969.00 23.778.800.00 185.262.00 107.341.00 812.Valenzuela City 10.968.84 66.018.738.00 2.342.00 187.200.796.889.95 3.173.82 778.606.00 859.00 1.00 5.900.852.147.391.635.75 5.993.420.270.297.217.179.051.00 587.124.739.Navotas 16.684.156.000.290.00 276.000.00 34.355.985.570.592.00 1.537.Quezon City 2.320.570.39 545.37 PARTICULARS QUEZON CITY MANILA MAKATI INCOME LOCAL SOURCES TAX REVENUE Real Property Business Taxes Other Taxes NON-TAXES REVENUE Regulatory Fees Service/User Chrages Receipts from Eco.920.2 005 INCOME 1.00 665.986.00 4.90 1.00 2.00 0.608.00 5.00 1.988.681.823.188.744.332.13 224.336.858.402.591.485.943.686.78 7.59 EXCESS/DEFICIT 2.913.Parañaque City 6.864.228.825.Kalookan City 7.123.084.49 287.103.671.00 0.00 185.00 7.963.014.05 83.559.056.357.690.000.00 253.16 2.104.00 304.00 130.183.311.810.Pateros 7.800.00 305.823.00 198.242.84 230.110.690.91 2.60 104.220.513.519.00 7.048.229.00 1.497.Malabon City 14.490.865.864.858.937.194.320.00 1.434.677.685.389.16 5.336.74 0.843.769.155.892.700.960.984.344.176.373.86 1. Ent.00 5.580.Pasig City 5.00 463.870.902. Toll Fees Other Receipts SHARES FROM NATIONAL TAX COLLECTIONS EXTRAORDINARY RECEIPTS/GRANTS/AIDS LOANS AND BORROWINGS INTER-LOCAL TRANSFER 7.00 831.00 9.71 178.88 459.21 0.42 EXPENDITURES 4.530.019.Las Piñas City 12.849.479.Muntinlupa City 9.901.00 6.022.San Juan 15.945.370.575.376.299.214.522.25 1.210.02 1.15 1.401.218.300.780.780.119.670.54 1.001.364.00 570.823.456.00 1.06 942.700.713.Manila City 3.00 43.258.

179.116) 8.00 5.823 15./Misc Fees Transfer Tax Amusement Tax Community Tax Other Income Special Accounts SUBTOTAL IRA IRA Contribution to MMDA GENERAL FUND Special Education Fund Barangay Share TOTAL City collection Other Trusts GROSS COLLECTION 2007 Increase (decrease) 274.000.26 19.737 116.000.304.062 88.641.516.000.77 15.000.279.000.000 1.200.000.456 60.052.412 45.192 78.022 3.778.000.456.788.687.14 142.341.264 2.193.061 1.361 339 075 250 3.550 13.47 51.286.852.764.495 22.000.700.000.296 53.931.657 121.118.199.552.292.683 5.948.00 5.063 31.920 5.000.59 6.51 146.340.000.286.467 8.716 18.649.022.000.723 31.687.847.729 90.658 2.05 15 71 .93 179.396.631.031.000 2.602 8.473.823.980.000 5.000. 2007 2006 Real Estate Business Taxes Other Reg.793 1.122.509.67 4.000 1.480.000.000.000 310.000.572.000.175.502 2 158 194 678 284.710 1.517 1.608.000.846 4.407.000.605 324.000 3.175 16.187 61.861.060.241.933.465.153.534.468.341 45.000 Estimate 3.000.00 3.389.738 21.148.054 (9.000 5.298 Actual 1999 2000 2001 2002 2003 2004 2005 Report of Collection as of Feb.034.141 239.380.923.76 15.362.600.061 42.033.10 17.426 23. 27.00 4.000.13 92.682.928.76 (41.485.870.00 5.37) 18.732 261.000.099.864 2 497 269 928 9.000.190.702.707.844.191 39.141.55 % surf (def) 6.000 2.948 5.000.29 25.1999-2005 Estimate VS.218.820.104.00 4.779.701 3.363 8.28 3.000.670.201.517 102.778 230.888 15.556 5.794.00 3.403 133.875.000.319.072. Actual Comparative 6.917 152.

678.097 446.576.826.086.502.539.364.F.E.955 Time Deposits 5.829 Cash on Hand & in Bank 5.885 184.946 230.716.775.225.973 6.046.053.238. 2007 FUNDS Funds Available Today GEN.251.976 1. 27.694 . TRUST FUND TOTALS 432.738 405. FUND S.997 5.982 631.794.Cash Report as of Feb.654.682 174.710.

GASOLINE CALIBRATION 2.cancellation/revocation of mayor’ permit to operate a business * Calibration of gas pump from annually to quarterly.BILLBOARDS GASOLINE CALIBRATION Increase penalty of defective gasoline pumps: 1. 3rd Offense . Note: The court may impose 3 months to 1 year imprisonment or both fine and imprisonment at the discretion of court .OTHER TREASURY FUNCTIONS: 1. 1st Offense .000 3.INSPECTION OF WEIGHTS AND MEASURES 3.from P500 to P5. 2nd Offense .from P200 to P4.000 2.

CALIBRATING BUCKET .

TEST WEIGHTS .

. S-2005 An Ordinance authorizing the city treasurer to accept as an alternative mode of payment for taxes and fees from taxpayers through the use of over the counter payments in accredited banks. internet banking and automated teller machines.Ordinance 1508.

GILDA E. 1663. & CEO ORDINANCE NO.MR.MR. UNION BANK OF THE PHILS. & CEO 3.& CEO 5.& CEO 2. ROLANDO L.ACCREDITED BANKS REPRESENTED BY 1. EDWIN R. –Pres. Vice-Pres. BALBIDO. MACASAET – Pres. RICARDO A. OMAR BRYON T. JR.MR. .MR. MIER – Pres. PHILIPPINE POSTAL SAVINGS BANK . PICO – Pres. S-2006 An Ordinance authorizing the city Mayor to require the city treasurer or his duly authorized representatives to apprehend persons. BAUTISTA – Exec. . corporations and entities doing business in Quezon City not issuing receipts and/or sales invoice. .MR.& CEO 4. REYNALDO DAVID – Pres. 6. PHILIPPINE NATIONAL BANK . PHILIPPINE VETERANS BANK . LANDBANK OF THE PHILIPPINES – MS. DEVELOPMENT BANK OF THE PHILS.

.

ENDRIGA. Cel. NO. 0920-9555444 Tel. No.VICTOR B. (02) 928-8336 . Ph.D.

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